Lubitsch’s comedy (made before the Hay’s code was actually enforced by the studios) spins a wonderful sophisticated tale in praise of immorality money and sex.  With classic Hollywood razor sharp dialogue offset by Lubitsch’s direction and sparkling performances this is one of the films of the ‘30’s.  After the ‘code’ was implemented the film was effectively banned for 35 years, but now you can see it  'big screen'.  Give yourself a break: ‘old movies’ are the nearest thing we have to time travel so duck out of present woes, come on down, enjoy a collective good time.